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Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… in the Southern Tier. HCA is authorized by SED to provide Preschool Integrated Special Class education services to … of this report, this program is referred to as the SED preschool cost-based program. HCA also operated other SED-approved preschool special education programs including Special …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… and the New York State Police today announced the arrest of Debra Gabriel, the former tax collector for the Town of Bethel, for allegedly stealing unearned benefits from the … in Aug. 2020, is alleged to have submitted a false Record of Activities (ROAs) with the town for filing with the State …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. (St. Mary’s) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on St. Mary’s CFR for the calendar year ended December 31, 2019 …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… Retirement System (PFRS). NYSLRS is made up of these two systems, which pay service and disability retirement benefits … $16.2 billion in benefits. “Despite global tensions and market volatility, our state’s pension fund remains one of … ranked among the nation’s best funded retirement systems. A high funding ratio means NYSLRS has the funds …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… stealing from students they are supposed to serve is reprehensible,” DiNapoli said. “My thanks to the Westchester County District Attorney’s … with my office and continuing to pursue justice in this case and holding these individuals accountable.” “Any …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesTown of Wethersfield – Capital Project (2025M-46)
… 25 acres of land. Audit Summary The Board did not properly plan for or manage the Department building capital project. Specifically, the Board did not: Develop and adopt a written multiyear capital plan. … and follow a capital project budget. Because the Board did not properly plan for or manage the Department building …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… plan combinations. In the SFY that ended March 31, 2025, NYSLRS paid out nearly $16.8 billion in benefits. … said. “Our prudent management and long-term investment strategy coupled with these rates will help ensure public … includes over 735,000 current and former state and local government employees and more than 525,000 retirees and their …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Oversight of Study Abroad Programs
… throughout its campuses. The audit covered the period from January 2018 through June 2025. About the Program SUNY Study Abroad Programs (SAPs) … regardless of their home institution. During the 2023–24 academic year, 26 SUNY campuses administered 508 SAPs in …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsDiNapoli Announces $200 Million Commitment for Opportunistic Investments
… has allocated $200 million to Pine Street Alternative Asset Management for opportunistic investments through its … and co-portfolio manager of Pine Street Alternative Asset Management. “We commend Comptroller DiNapoli's … About Pine Street Alternative Asset Management Pine Street Alternative Asset Management LP …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsDiNapoli: State Pension Fund Value $206.9 Billion
… in times of uncertainty. The Fund ended the fiscal year just as it began it, as one of the best funded, best managed … strength and stability of our state’s pension fund is good news for the more than one million individuals in the state … 18.70% 8.3% Real Estate 9.01% 6.7% Global Equities 17.49% 5.3% TIPS** 1.25% 3.9% Absolute Return Strategies 5.90% 2.7% …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionNewark Valley Central School District – Financial Management (2016M
… Use long-term projections as a financial planning tool to make informed decisions to avoid the projected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mCentral Square Central School District – Claims Auditing (2016M-292)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … Background The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, … operates seven schools with approximately 3,800 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Village of Suffern – Budget Review (B6-16-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt totaling … Village of Suffern Budget Review B6168 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8XII.5 Overview – XII. Expenditures
… to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the … documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of payments … enter information onto SFS and maintain all documentation in support of the payment in accordance with the record …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewVillage of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Village of Altamont – Justice Court Operations (2016M-199)
… 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany County. The Village, which has approximately 1,720 … During our audit period, the Court collected $103,007 in fines and fees and $9,015 in bail. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were … 9, 2017. Background The Hinsdale Central School District is located in the Town of Clarksville in Allegany County and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244State Agencies Bulletin No. 1195
… GOER has extended the deadline for submitting the Cash-Out Election Form for the 2012 Over 40 Comp Time II Program until November 30, 2012. Please refer to the GOER Memo 2012-23 to agency Directors of Human Resources dated November 14, 2012 for additional information. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1195-2012-csea-and-pef-over40-comp-time-ii-cash-outTuition Assistance Program – DeVry College
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … For the 2014-15 academic year, tuition is $609 per credit hour for the first seven credits and $365 per credit hour for … include four students who did not meet the full-time requirements and three students who were not in good academic …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeRivendell School – Compliance With the Reimbursable Cost Manual
… pays for the services Rivendell provides using rates established by SED. The rates are based on the financial information that Rivendell … a portion of its payments to Rivendell based on statutory rates. For the three fiscal years ended June 30, 2014, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manual